Retired as a sp: when should you re-enroll in social insurance?

When do you actually obtain pensioner status? (ZPIZ-2)

The insured person acquires the right to a pension when:

• Old-age pension:

• 65 years of age and at least 15 years of insurance period or
• 60 years of age and 40 years of pensionable service without additional purchases.

• Early retirement:

• 60 years of age and 40 years of pensionable service (the service is not necessarily entirely "without additional purchases", but the pension is permanently reduced).

In all cases, the condition for termination of compulsory insurance must also be met.

Retired and sp

Once you have retired, you can:

• you continue or restart your activity as a sole proprietor,
• However, the status of a fully active insured person and a full pension recipient does not, in principle, cumulate - if you work more, you usually receive a smaller portion of your pension (or temporarily not at all).

The main options for a retiree who wants to work as a sp:

1. Partial pension (partial retirement) – you work part-time with reduced "working hours", you receive part of your pension.
2. Re-inclusion in full insurance + 20% / 40% of pension.
3. Full pension entitlement + occasional other forms of work (temporary and occasional work, personal supplementary work, etc.).

Partial pension for sp (partial retirement) – conditions according to ZPIZ-2/ZPIZ-2B:

• the conditions for early or old-age pension are met,
• sp remains in compulsory insurance to an extent less than full-time, but at least 2 hours per day or 10 hours per week,
• the right to a partial pension (part of the pension + income from activity) is exercised.

What part of the pension is due?

Partial pension = percentage of "full" pension, depending on the scope of insurance:

• 2 hours/day or 10–14 hours/week → 75% of pension
• 3 h/day or 15–19 h/week → 62.5%
• 4 h/day or 20–24 hours/week → 50%
• 5 h/day or 25–29 hours/week → 37.5%
• 6 h/day or 30–34 hours/week → 25%
• 7 h/day or 35–39 hours/week → 12.5%

20% (and 40%) of pension with full insurance

This is a special incentive if someone meets the conditions for a pension and remains insured for full time (even as a sp).

An insured person who meets the conditions for an old-age or early pension and remains fully insured may request payment of part of the pension.

• possibility of 40% of pension for up to 3 years of continued full insurance,
• then, as a rule, 20% of the pension (or direct entry into a full pension after termination of insurance).

What are the pension bases and amounts?

• Minimum pension base for pensions introduced in 2025: EUR 1,219.95,
• Maximum pension base: EUR 4,879.80.
• The minimum base for calculating contributions for insured persons (including sp) for 2025 is: EUR 1,436.95

Other forms of work besides social security for retirees

In addition to (or instead of) working as a pensioner, a pensioner can also work in other forms:

• employment contract (classic employment, with the possibility of partial pension),
• civil law contracts (copyright, business),
• temporary and occasional work of pensioners,
• personal supplementary work,
• short-term work.

Each form has its own limitations (number of hours, amount limits, contributions, income tax).

Author: Danijela Uran, RRA Koroška doo – SPOT Consulting Koroška